Which of the following events between the reporting date and the date the financial statements are authorised for issue must be adjusted in the financial statements? 1 Declaration of equity dividends 2 Decline in market value of investments 3 The announcement of changes in tax rates 4 The announcement of a major restructuring
A、1 only
B、2 and 4
C、3 only
D、None of them
A、1 only
B、2 and 4
C、3 only
D、None of them
【参考答案及解析】
None of these events require adjustment in the financial statements.
None of these events require adjustment in the financial statements.